M/S GOLDEN ERA PLANTATION INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX,

ITA/37/2023HC RajasthanRJHC02021982202324 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appellant was not pressing the appeal and had requested liberty to file an appeal before the appropriate High Court. The Court granted this liberty and disposed of the appeal as not pressed. No substantive findings on income tax law were made, as the appeal was withdrawn before any adjudication on its merits. The ratio decidendi is that an appellant can withdraw their appeal before the High Court with liberty to approach the correct forum, provided the respondent does not object or the court deems it appropriate.

What were the facts?

The appellant, M/s Golden Era Plantation India Private Limited, through its Director Shri Gopi Kishan Alias Gopal Dalmia, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against an order or action by the Deputy Commissioner of Income Tax, Circle 1, Ooty. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is also not detailed.

What were the issues?

The Tribunal (High Court) did not have to decide any substantive issues of law or fact. The sole matter before the court was the appellant's request to withdraw the appeal. The appellant's contention was that they were not pressing the appeal and sought liberty to file an appeal before the appropriate High Court. The respondent (Revenue) did not record any arguments in opposition to this request. Therefore, the only 'issue' was whether the appeal should be permitted to be withdrawn with the liberty sought.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:8310-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 37/2023 M/s Golden Era Plantation India Private Limited, Aged About 63 Years, Room No.1, 4C, Third Floor, Jain Manor Apartments Periyaswamy Road (West) Coimbatore 641002 Through Its Director Shri Gopi Kishan Alias Gopal Dalmia S/o Late Shri Kalu Ram Dalmia, Aged 63 Years, R/o Flat No. 4129, Block 33 Rangoli Garden Maharana Pratap Road, Jaipur Rajasthan- 302034 ----Appellant Versus Deputy Commissioner Of Income Tax, Circle 1, Christo Building, 2Nd Floor, State Bank Road, Ooty-643001 ----Respondent For Appellant(s) : Mr. Hemang Gargieya with Mr. Tarak Ahuja for Mr. Mahendra Gargieya For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 24/02/2025 Learned counsel for the appellant is not pressing this appeal with liberty to file appeal before the appropriate High Court. The appeal is disposed of as not pressed with liberty as prayed for. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Arun/8

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